BUFFALO, N.Y.--U.S. Attorney William J. Hochul, Jr. announced today that a federal grand jury in Buffalo has returned a 68-count indictment charging Brian Smith, 40, of Buffalo, N.Y., with defrauding various individuals, companies, and financial institutions, resulting in a total financial loss of over $1,000,000. The charges carry a maximum penalty of 30 years in prison, a fine of $1,000,000 or both. Brian Smith is also charged with aggravated identity theft, which carries a penalty of two years in prison. Kelly Atkinson, 30, of Wake Forest, North Carolina, was also indicted on 13 counts, related to his role in some of the schemes to defraud. Assistant U.S. Attorney Maura K.